Ms. Michelle Schmidt
B E Pressure Supply Inc.
30585 Progressive Way
Abbotsford, BC V2T 6W3
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Pacific Customs Brokers Ltd., for an advance ruling on the tariff classification of Surveyors Vest, Part No. BCNHTVSMOL. This product is exported from New Sun Far East Corp., Taiwan, China.
The Surveyors Vest, Part No. BCNHTVSMOL is made-up of 300 D woven polyester. There are 2 inch strips of 3M™ reflective material sewn vertically onto the front two panels, horizontally across the torso and a large X sewn on the back panel of the vest. There are 6 outside pockets (1 cell phone pocket, 2 pen pockets, 2 side pockets and 1 rear zip pocket). The vest has front snap closures. The vest is to be worn over other clothing.
Analysis and Justification
The Surveyors Vest is a woven vest worn over other clothing for its reflective safety feature. The traffic vest is a garment and is classified as an "Other garment", not included more specifically in the preceding headings to heading 62.11. The vest can be worn by both men and women per Legal Note 8 to Chapter 62 and is classified as a women's or girls' garment.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
Accordingly, the garment is classified under 618.104.22.168, which provides for other garments, women's or girls', of man-made fibres, in accordance with GRI 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the Advance Ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: